Under the Construction Industry Scheme, HMRC sets your deduction rate at 20 percent if you are registered, or 30 percent if you are not. On a £4,000 invoice, that difference is £400 held back from every single payment. Registration takes a matter of days and pays for itself on the first job.
We handle CIS registration, verify every subcontractor before the first payment, and file monthly returns for contractors managing subcontractor payments. CIS deductions are treated as advance payments toward your Self Assessment bill, so we reconcile the two together rather than leaving refunds to work themselves out.
For the latest changes affecting subcontractors, read our full guide to CIS Scheme 2026/27 updates, including the new nil return requirement and tougher Gross Payment Status rules.
The 30 percent rate applies automatically to any subcontractor HMRC cannot verify as registered, and contractors have no discretion to apply a lower rate on their own judgement. Subcontractors who delay registering lose that extra 10 percent from every invoice until they do. This is exactly why registration needs to happen before the first job, not after the first smaller payment arrives. We register new subcontractors immediately and confirm verification before any work begins.
This service covers both sides of the Construction Industry Scheme, for businesses based in or around Slough.
We register you with HMRC as a contractor, subcontractor, or both, depending on your role.
We verify every subcontractor’s status with HMRC before your first payment to them.
Your contractor return is prepared and filed with HMRC every month, on time.
We prepare and submit applications for subcontractors who qualify for the 0 percent rate.
The 20 percent rate applies to registered subcontractors. The 30 percent rate applies where HMRC cannot verify registration, and the contractor has no discretion to apply the lower rate instead.
Yes, if the tax deducted under CIS is more than you owe overall, the excess is refunded through your Self Assessment return.
It allows qualifying subcontractors to be paid in full, with no CIS deduction at all, settling tax instead through Self Assessment.
Verification is required before the first payment under each contract, and periodically after that if the subcontractor has not been paid recently.
Verification is generally required for new subcontractors or those not paid within the current or previous two tax years.
Our team is part of Direct Assist Accountants' ACCA-regulated practice in Slough
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